Joint audits, Verteilung der Prüfungshandlungen, Prüfungsqualität, Prüfungskosten, cosmetic earnings management (CEM), ökonomische Regulierung, interne Qualitätskontrolle, Wirtschaftsprüfungsgesellschaft als Partnerschaft, Kosten- und Honorarverteilungsregelung, Bilanzpolitik,...

IFRS 9, Bilanzierung von Finanzinstrumenten, Finanzkrise, Kreditrisikoparameter, Wertminderungen, Sicherungsbeziehungen, Entscheidungsnützlichkeit, Aufsichtsrecht. - Accounting for financial instruments, financial crisis, credit risk parameters, impairment, hedge accounting, decision...

This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...

Kapitalwertorientierte Bewertungsverfahren, internationale Rechnungslegung, Entscheidungsnützlichkeit, Zweitwertbilanzierung, Corporate Finance, immaterielle Vermögenswerte, Monte-Carlo-Simulation, Wechselkursprognose. - Income approach for valuation, international financial reporting...

The premise underlying the use of citations data is that higher quality journals generally have a higher number of citations. The impact of citations can be distorted in a number of ways. Journals can, and do, inflate the number of citations through self citation practices, which may be...

Notes on editors -- Notes on contributors -- Acknowledgements -- Introduction -- Researching everyday accounting practice : epistemological debate / Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker -- Worldviews and paradigms -- Social constructionist research in accounting : a...

Introduction -- Elements of difficulty in introductory accounting -- Human cognitive architecture -- Cognitive load theory and instructional application -- Self-management of cognitive load: background and research hypotheses -- Experimental design and task description -- Experiments and results...

Preface -- Publisher's acknowledgements -- Introduction to accounting on a cash flow and accrual accounting basis -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Preparation of internal and published financial statements --...